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ACC 573 Final Exam Guide FOR MORE CLASSES VISIT www.acc573assist.com 1. To calculate a company's average tax rate an analyst would 2. The accumulated benefit obligation measures 3. The major difference between accounting for pensions and the accounting for other postretirement benefits is that firms 4. Which of the following is not part of the balance sheet approach when computing income tax expense? 5. The assessment of earnings quality is best accomplished through the use of which one of the following? 6. Firm's choices and estimates within U.S. GAAP should be determined by 7. The date on which a firm commits itself to a formal plan to dispose of a segment is the 8. Which of the following statements does not apply to preventing “garbage in, garbage out” when implementing a forecasting game plan 9. Nichols and Wahlen's 2004 study showed that superior forecasting provides the potential to earn superior security returns. Nichols and Wahlen's findings indicate 10. Common-size financial statements recast each statement item as